Udyen Jain & Associates Quality and expertise that you deserve. OCA, Organisation Conseil Audit Your vision, our expertise

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1 Udyen Jain & Associates Quality and expertise that you deserve OCA, Organisation Conseil Audit Your vision, our expertise

2 Mikaël Ouaniche Mikaël Ouaniche is a Chartered Accountant and Legal Auditor, Graduate of the EM Lyon School of Management and Managing Director of OCA He has developed specialized knowledge in the following fields: Transaction support Financial Due Diligence and Evaluations Restructuring and processing difficulties. Assessment of prejudice in the context/ in case of financial and commercial litigations Prevention and investigation related to accounting frauds, embezzlements, corruption and money laundering. Udyen Jain Udyen Jain is a Chartered Accountant and a Fellow Member of Institute of Chartered Accountants of India (ICAI). He is the Founder and Managing Partner of Udyen Jain & Associates. He is highly networked within the Indian Corporate Sector and other institutions. He also being known for giving advice to multinational companies on Financial Advisory. Regular speaker at various corporate events and industry forums With the vast experience of 18 years he has built the credentials and expertise in the fields of Financial Advisory, Direct Taxes, Transfer Pricing, Financial Analysis, FDI, International Taxation, Due Diligence, Corporate & Business Advisory and Legal Advisory

3 Introduction

4 2 OCA/UJA Corporate Presentation About O.C.A. About UJA OUR FIRM: OCA is a chartered accountant firm, founded in 1982, specialized in Audit, Process Outsourcing, Corporate Finance and Advisory. Our experts provide industry focused insight to help our clients to manage and anticipate their risks and enhance their performance in challenging environments. Our specialized teams can provide tailored solutions to manage situations of crisis (low profitability, insolvency, frauds, litigations) and optimize organizational risks and performance (internal control, cash management, process outsourcing). OCA and its partners deliver financial audit services (legal assurance, internal audit support, due diligence of royalties) in accordance with international standards, local legal environment and expectations of investors. OUR FIRM: Founded in India in 1996, having its presence in India and partnerships in Spain, Vietnam, UAE, France and Japan, UJA has built its profession on providing audit & assurance, risk consulting services, financial & business advisory, tax & regulatory services, corporate advisory & governance, internal audit, international structuring and succession planning services to Indian and Global Corporates across the world. Our mission is to enable our associates through strong leadership and a well resourced international network of top-down approach to quality culture. Our values lies in Quality, Generate trust through Integrity and Honesty, Proactive and resourceful, Passionate and engaged, Involved with our member firms and their regions.

5 International Network

6 3 OCA/UJA Corporate Presentation OCA International UJA International Chinese desk African desk India UJA Strofima (Algeria) Orrizon (Russia) O.C.A Tunisia (IMA) O.C.A. East African Community Trebeki - Spain Komiyama & Co. - Japan BHG - Vietnam TCA - UAE OCA - France Major Covered Territories Asia Europe Middle East America & Africa India France UAE U.S. Japan Netherlands Tunisia (IMA) Canada Singapore England Algeria Malaysia Germany Israel Vietnam Spain East African Hong Kong Italy Community Australia Russia China

7 Services

8 OCA/UJA Corporate Presentation OCA Services OCA offers a broad range of consulting, accounting and financial solutions. Our teams of experts are split into six lines of services:. Audit & Assurance Services - OCA delivers a full range of assurance and auditing services to help companies to ensure the transparency of their financial information. Whatever the context and the complexity of your needs, our professionals are committed to deliver high level, industry-focused audit services. Advisory Services - OCA assists organizations at each step of their development to tackle challenges in growth, governance and performance. Litigation support - OCA s partners are frequently appointed by Courts as Legal Experts both in civil and criminal matters. Our specialists are also delegated the role of arbitrators and conciliators for the resolution of commercial and financial litigations. Restructuring -.For more than 30 years, OCA has amassed significant experience dealing with and successfully resolving thousands of insolvency and turnaround situations. Accounting outsourcing - OCA offers pro-active Accounting, Bookkeeping and Financial Services. Our CPA's are dedicated to provide innovative and cost saving process solutions to our clients' requirements. UJA Services UJA being a specialized corporate consultants and advisors, deal and solve complex corporate problems. Audit & Assurance Services - UJA audit & assurance professionals gather information to understand fully our client's business, internal controls and risk spectrum. UJA methods help our clients meet the growing demand for enhanced disclosure and accountability. Tax Advisory Services UJA delivers deep knowledge of tax and statutory requirements as well as breadth of experience applying them in practice worldwide. UJA international tax professionals offer services that help multinational companies align their tax strategies to their business, through a wide variety of compliance and advisory services. Corporate Advisory Services UJA extensive transaction experience, industry knowledge, and technical skill combined with our advanced data analytics capabilities give our clients a critical advantage. Legal Advisory Services - UJA advisory services aim to ensure strict compliance with relevant regulation while ensuring that the business needs of the clients are addressed in an optimum manner. UJA help its clients in managing their risks and achieving their business objectives, so all our Legal services are connected with this expectation.

9 63, Avenue de Villiers Paris Tel : Fax : , Tower S4, Phase II, Cyber City, Magarpatta Township, Hadapsar, Pune , INDIA Tel : Fax :

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